Wiley IFRS 2017

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Includes summary of key provisions of US GAAP vs. IFRS(r) Your Indispensable Guide to IFRS(r) Compliance International Financial Reporting Standards (IFRS(r)) are now in use in over 120 jurisdictions worldwide, including the European Union and most countries in Asia, the Middle East and South America. In the United States companies have been permitted to use them by the SEC since 2007. With further refinements to IFRS(r) by the International Accounting Standards Board (IASB) resulting in changes on a yearly basis, and given the now virtually unstoppable momentum worldwide to adopt (or, in some cases, adapt) IFRS(r), mastery of this knowledge is a necessity for all preparers of financial statements. Wiley IFRS(r) 2017 provides a complete and up-to-date explanation of all IFRS(r) requirements, coupled with examples of how to apply the rules in complex, real-world situations. It can be used to train accounting staff, and to serve as a reference guide during the implementation of IFRS(r) and preparation of IFRS(r)-based financial statements. Wiley IFRS(r) 2017 is equally valuable for preparers, auditors, and users of financial reports. Key concepts are illustrated throughout, using worked examples and selections from actual published financial statements. Also included are a comprehensive disclosure checklist and integrated discussions of major ongoing IASB projects that may have a significant impact on readers' responsibilities over the coming year.